【摘要】 基于2005—2019年中国30个省市面板数据，运用固定效应模型实证检验营商环境与城乡收入差距之间的关系。研究发现：营商环境与城乡收入差距存在U型关系，整体上营商环境改善有利于缩小城乡收入差距。从区域异质性方面研究看，东中西部地区营商环境与城乡收入差距依然存在U型关系；从营商环境分类指标看，市场环境、政务环境、国际环境和城乡收入差距关系与整体一致，法治环境与城乡收入差距关系并不显著。此外，就业结构与创业能够负向调节营商环境对城乡收入差距的U型关系，延缓U型曲线拐点的出现。更多还原

【Abstract】 Based on the panel data of 30 provinces and cities in China from 2005 to 2019, this paper empirically tests the relationship between business environment and urban-rural income gap using the fixed effect model. The study found that there is a U-shaped relationship between the business environment and the urban-rural income gap. On the whole, the improvement of the business environment is conducive to narrowing the urban-rural income gap. From the perspective of regional heterogeneity, there is still a U-shaped relationship between business environment and urban-rural income gap in the eastern, central and western regions. From the perspective of business environment classification indicators, the relationship between market environment, government environment, international environment and urban-rural income gap is consistent with the whole. The relationship between the rule of law environment and urban-rural income gap is not significant. In addition, employment structure and entrepreneurship can negatively adjust the U-shaped relationship between business environment and urban-rural income gap, delaying the emergence of U-shaped curve inflection point.更多还原